How to get a TIN ID from the BIR Philippines

How to get a TIN (Taxpayer Identification Number) ID from the BIR in the Philippines? Before you can file your taxes with the government through the Bureau of Internal Revenue, you need to supply your BIR form with a TIN. Likewise, before your employer (if you’re a local employee) can withhold your income tax and file it with the BIR, he should also have your TIN information. TIN should be obtained by taxpayers, such as individuals who is engaged in business and practice of profession, local employees, juridical persons (corporations and partnerships), and persons who needs it to be able to transact with different government agencies (e.g., LTO and DFA). The following are the important information, requirements, steps and procedures in securing a TIN from the Philippine BIR.

What is a Taxpayer Identification Number (TIN)?

A Taxpayer’s Identification Number (TIN) is a proper identification assigned to a taxpayer for tax purposes. It is indicated in all the taxpayer’s returns (e.g., income tax return, percentage tax return, VAT returns, et cetera), statements and other documents filed with the Bureau of Internal Revenue. A person’s TIN is permanent and he must only have one TIN for his entire life. Any person who secures and or uses more than one TIN shall be criminally liable and shall be punishable by fine and imprisonment pursuant to the provisions of the National Internal Revenue Code of 1997, as amended.

Who are required to have a TIN?

Any person, whether natural or juridical (e.g., partnerships and corporations), required by the Internal Revenue Code to file a return, statement or other documents, shall be supplied with or assigned a Taxpayer Identification Number (TIN) to be indicated in the return, statement or document to be filed with the Bureau of Internal Revenue, for his proper identification for tax purposes (Sec. 236 (j) of the Tax Code). This means that every taxpayer should obtain a TIN first before they can file their tax returns or statements with the BIR. Furthermore, a TIN card also serves as a person’s proof of identity and is required by some government, as well as private entities, in doing transactions with them (an example is when getting a driver’s license with the Land Transportation Office LTO).

Below are the persons who are required to have a TIN:

1. Individuals or employees earning purely compensation income
2. Individuals earning mixed income (income from business /profession and compensation income)
3. Nonresident citizens/Overseas Contract Workers (OCWS)/Seamen earning purely foreign sourced income
4. Estates and trusts
5. Corporations, partnerships, including Government Agencies and Instrumentalities (GAIs) and Local Government Units (LGUs)
6. One time taxpayer and persons registering under EO 98 (securing a TIN to be able to transact with any government office)

What are the requirements and procedures to obtain a TIN?

The following are the BIR forms, documentary requirements, steps and procedures for getting a TIN and registering with the BIR.

BIR Forms to be used:

1. BIR Form 1901- Application for Registration for Mixed Income Individuals, Estates and Trusts (this is the form that must be used by self-employed persons, engaged in sole proprietorship business, and professionals)

2. BIR Form 1902 – Application for Registration for Individuals Earning Purely Compensation Income and Non Resident Citizens/OCWS/Seamen Earning Purely Foreign Sourced Income (this is the form that must be used by employees earning purely compensation income)

3. BIR Form 1903 – Application for Registration for Corporations/Partnerships (Taxable/Non-Taxable), including GAIs and LGUs

4. BIR Form 1904 – Application for Registration of One Time Taxpayer And Persons Registering Under EO 98 (securing a TIN to be able to transact with any government office)

A. FOR SELF-EMPLOYED AND MIXED INCOME INDIVIDUALS (including professionals and persons engaged in business)

1. Birth Certificate or any documents showing name, address, and birth date;
2. Mayor’s Permit, if applicable
3. DTI Certificate of Business Name to be submitted prior to issuance of the Certificate of Registration or BIR Form No. 2303, if applicable
4. Professional Regulation Commission ID, if applicable
5. Payment of Professional Tax Receipt (PTR) from the local government, if applicable

B. INDIVIDUALS EARNING PURELY COMPENSATION INCOME (employees)

1. Birth certificate or any valid identification showing name, address and birth date of the applicant employee
2. Certificate of employment or valid Company ID

a) Accomplish BIR Form 1902 and submit the same, together with the required attachments to the employer.

b) The employer shall accomplish the applicable sections of the application form.

c) Submit BIR Form 1902 to the RDO having jurisdiction over the place of residence of the applicant or to the RDO having jurisdiction over the business address of the employer.

d) The registrant-employee shall inquire from the TSS of the RDO when the TIN can be issued and received by the applicant.

Deadline: New employees shall accomplish and file the application within ten (10) days from the date of commencement of employment

C. For CORPORATIONS/PARTNERSHIPS (Taxable /Non-Taxable)

a) Accomplish BIR Form 1903 and submit the same together with the required attachments to the Revenue District Office having jurisdiction over the registered address of the business establishment.

b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks of the RDO.

c) Pay P 15.00 for the Certification Fee and P 15.00 for the Documentary Stamp Tax (in loose form to be attached to Form 2303).

d) The RDO shall issue the Certificate of Registration (Form 2303).

e) Taxpayer must pay the Documentary Stamp Tax on the Articles of Incorporation as prescribed under Section 175 of the NIRC, on the 5th of the month following the date of issuance of said article (per RR 4-2000).

Deadline: Corporations/partnerships/joint ventures shall accomplish and file the application before the commencement of the business operation.

For the steps and procedures in obtaining TIN for other types of taxpayers, such as nonresident citizens, OCW, seamen (earning purely foreign sourced income), onetime taxpayers, trusts, estates and other persons required to have a TIN, please visit go to the BIR website TIN information page.

How to apply for an eTIN online through the BIR eRegistration System?

The BIR, for the convenience of the Filipino taxpayers, has developed the eREGISTRATION (eREG) system. It is a web application system for various taxpayer registration services, such as TIN issuance, payment of registration fee and issuance of Certificate of Registration.

The eTIN is a module of the eREG System, which offers convenient access to application for Taxpayer Identification Number (TIN) over the internet. Currently the system can accommodate individual taxpayers, which include (a) self-employed individuals such as Single Proprietors and Professionals, (b) Mixed Income Earners (e.g. employee and single proprietor and/or professional at the same time), (c) local employees, and (d) Executive Order (E.O.) No. 98 or those individuals who are securing TIN to be able to transact with other government offices such as LTO, NBI, DFA, and others. Issuance of TIN is free of charge.

Single Proprietors and Professionals may apply for TIN straight to the eTIN. Each user should have a unique and valid email address through which the TIN and other instructions on taxpayer registration shall be sent. After securing the TIN, Single proprietors and Professionals are required to pay the Registration Fee (RF) of P500.00 thru Authorized Agent Banks (AABs) located within the RDO indicated on the email notification or thru the following BIR-accredited payment facilities i.e., eFPS and G-Cash:

Local employees may secure their TINs from their respective employers who in turn must be enrolled in the eTIN. Employers should be active Withholding Tax Agents for Compensation Earners. Employers may enroll in the eREG by clicking on Create Employer User Account at the left side of the page.

Prospective EO 98 taxpayers may secure their TINs through authorized Government Agencies and Instrumentalities (GAIs). GAI authorized users may logon to the eTIN by clicking on the Authorized User Login at the left side of the screen.

Take note again that securing more than one TIN is criminally punishable pursuant to the provisions of the National Internal Revenue Code of 1997, as amended. Every person who uses this facility for any purpose other than as intended will be investigated and dealt with accordingly.

Victorino Abrugar is a business consultant, blogger, speaker and entrepreneur. He's the founder of Optixor, Inc., a digital marketing company based in the Philippines. Follow him on Twitter at @viclogic.

Comments

ic… thanks men! this is so useful for me.. very informative that is!. I applied for eTIN thru their website.. after I Hit submit it says GO to your BIR (sort of like that) so I guess i just have to pay for the annual registration/ certification/documentary stamp.. am I right? ^_^

This is really helpful-for those who doesn’t have TIN yet. The header says HOW TO GET A TIN ID…but the contents are just all about how to get a TIN. You’re practically misleading me here, but thanks for the effort anyway…

Yah i agree. The title is totally misleading. The procedures are clearly for obtaining you TIN NUMBER but not your ID CARD. Ive browsed most of the comments, and this question keeps on popping up. unfortunately the author has no plans or wouldnt bother answering this concern.

Hi Renz. There is no CARD in the title, although you will get it eventually if you will read the whole post and the resources linked by the post. I hope you have carefully read and understood the post. TIN is obtained not only by individuals, but also by corporations. Requirements and step for getting TIN are listed above, if you will submit and follow them, the BIR will issue you your TIN card. Now, if you already have a TIN, and you lost it, there is an instruction/link at the bottom of the post on how to replace your lost TIN “CARD”. There are already more than 100 comments on this post – are you sure, you have already browse them all, or you’ve just read some few comments on the top? This site is free, I hope that our readers would exert some effort to carefully read our content for their own informational use. For more information and confirmation, please contact the BIR. Thank you for generously sharing your comment and thoughts.

Hi jason,
As listed, certificate of employment or valid company ID is required to apply TIN for employees. Your old company ID is not valid anymore. The purpose for letting employees have their TIN is to require Employers to withhold taxes from their employees. You’re still in the pre-employment stage. Hence, you’re still not an employee, right? Haven’t you applied a TIN before, since you mentioned you have a previous employer?

Hi Lhen,
No. Your personal Taxpayer Identification Number TIN will be the one you will use for your sole proprietorship business. Only corporations, including partnerships, have their own separate TIN since they are considered as separate and distinct juridical entities.

Hello Sir Vic,
I would just like to know where my daughter can get her TIN ID Card. She started working May 2010 and has already filed an ITR this year. She has a TIN No. but she doesn’t have a TIN ID Card yet. Where can she get it? Btw, we live in Caloocan and she works in Makati. Can she get the ID Card in any BIR branch? How long would it take before she can get the ID Card? Thanks in advance.

Good evening, Sir Vic. Is TIN Card different from the digitalized TIN ID? I already got a TIN Card (the one that should be laminated, brown paper) but my sister said that the true TIN ID is already digitalized. How can i get one? Thanks!

I have a TIN for many years now, but now I need a card–I think I have long ago lost it. I am overseas, and I wonder if there is a an online service to be able to get a TIN ID or certification online using my old TIN. I am grateful for your reply!

Hi im still a student and i want to apply in bpitrade investment but it requires a tin number. what will i apply:
ONE TIME TAXPAYERS (With No Previously Issued TIN) or
PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to be able to transact with any government office, e.g. LTO, NBI, DFA, etc.)

Just want to ask what are the requirements that i will be needed for applying TIN for my self and for my business (computer shop)? and also how can I get ITR?
Thank you and I’m waiting for your response the soonest.

Hi, assuming you’re applying a sole proprietorship business, your personal TIN and your proprietorship business TIN is one and the same TIN. So you just need to apply one TIN. Please refer to the listed requirements above. ITR forms are available at the BIR, you and your accountant will be the one to prepare it.

Hello, I’m gonna start my first job on Monday (Nov.14). The company needs a TIN number or ID from me. Where can I get those? I don’t have a Certificate of employment or valid Company ID yet. What do I do? Thank You! I would really appreciate it if you reply.

Your company is asking you your TIN for purposes of withholding your compensation income. You can tell your company that you don’t have a TIN yet. Then you can ask them your company ID so that you can get a TIN from BIR. Tell them it’s a requirement.

If your previously issued TIN Card is lost, you need to submit BIR form 1905 (Application for Registration Information Update) – Replacement copy of TIN card. You need to attach an affidavit of loss, which is to be notarized. Then go and submit them to the BIR district where you applied for your TIN. Remember that you can only have one TIN for life.

Hi im still a student and i want to apply in bpitrade investment but it requires a tin number. what will i apply:
ONE TIME TAXPAYERS (With No Previously Issued TIN) or
PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to be able to transact with any government office, e.g. LTO, NBI, DFA, etc.)
what is the difference of these 2.. thank you for your reply.

Sir, I just want to now If I’m qualified to obtain a TIN Number even if I’m not employed. I just need to have a TIN because it is one of the requirements of the Hospitals I’m applying. I went to BIR Branches and they only say one thing I can’t have a TIN unless I’m employed. Could you help me po. If I don’t have a TIN otherwise I won’t be able to apply in my prospect Hospitals. Thanks

Sir i have a question, i am a guest lecturer of a school, im not employed and dont have any previous employment (so no TIN number at all). For them to release my Professional Fee, they require me to have a TIN number. How can i get one since they said that they dont provide certificate of employment for guest lecturers. i really need your help. thank you

You are the one to apply since it needs your signature. It can also be that your company was the one who prepared and filed your application and they only let you signed the form. Visit BIR and inquire if you already has a TIN in their database.

sir vic, i have the same situation in the comment above. i inquired in the BIR and they verify my TIN #, and it was address in Mandaluyong City,and i just want to get my TIN i.d in Davao City. and they said that i can get my TIN I.D. if i have a new employer. How can i get my TIN id even if i am not employed yet?i appreciate your reply. thank you!

gud day. one of the ID’s that is condidered valid here in the philippines is TIN ID (issued by the BIR). but i never had any. how can i get one.. i have my Tax Identification Number already. what I need now is an ID cARD. thank you

hi, i just want to ask, ive been working almost 3yrs i guess. but i dont knw whats my tin number! im just curious can i directly go to BIR and get a tin number? then is it a tin id already? or should i need to ask my previous company for my tin numbr? pls help me…….. thanks!

Hi. I don’t have contact with the BIR, especially in Metro Manila, since I’m not into BIR processing services, but in the business and marketing consulting. You may visit the BIR website and check their contact numbers for inquiry. Thanks.

Good day sir, I was wondering, how would I know my BIR TIN. I have already filled out a form when I previously worked but I don’t know my TIN number. I want to get my ID but I don’t know my TIN so how am I going to get that?

Sir. I’ve already registered to the internet, and it says that i just have to go to the BIR. but i went to the BIR at the east avenue and the guard there says that that branch does not release tin numbers anymore. Where are the other branches of the BIr where can get my tin number? Hope somewhere as near as possible to my place? I live in Montalban Rodriguez Rizal. 🙂 thanks for the information

I have no TIN yet, my new employer will be the one who will be processing my TIN, I fill-out a 1902 application form, together with the attachment of my birth certificate but my birth certificate is not yet from NSO. sabi po ng HRD namin ang kaylangan daw po ay birth certificate from nso. But from what i have red, you did not indicated it there. Please answer me.

Thank you for this informative post! I have a few queries. I am a contractual employee in an NGO and they require me a TIN number. Which category will I fall under? And what form will I use? Thank you!

Ask ko lang po im 23years old well i have no job financial supported kasi well for short tambay ako. na stop kasi ako sa study and now my family wants me to finish my study. now i need a (2)valid I.D for bank transaction for money remitance. i already have an postal I.D now i need an BIR ID.. Is it possible for me to get an ID?